End of Year Exam for POA

Format:
2 papers - Paper 1 (40%) - answer all questions
- Paper 2 (60%) - Section A -- 3 compulsory questions, of which one is final accounts
with adjustments (48%)
Section B -- 2 questions, choose only 1 (12%)

Topics:
1. Subsidiary ledgers (i.e. debtors' accounts, creditors' accounts)
2. trade discounts, cash discounts, dishonoured cheques
3. trial balance - adjustments and effects of transactions
4. final accounts with adjustments
5. balance sheet equation and effects of transactions on balance sheet
6. ledger accounts with adjustments - accruals, prepayments
7. depreciation
8. bank reconciliation
9. single entry (capital comparison)
10. working capital
11. general journal